If You Have Employees - Income Tax Withholding Guidelines and Registration

If You Have Employees

After reading the guidelines, complete the Electronic Application. (The same application may be used to register for a sales and use tax permit if you also need the permit.)

E-Filing

You now have two options to file and pay your Income Tax Withholding electronically. Details about these options are explained in the E-File Handbooks for ACH Debits and ACH Credits.

If you elect to file and pay your Income Tax Withholding electronically, you must use the E-File Application to register for Withholding E-File (Form 301-EF). This form can be filled in on-line. Print and sign the application and mail to the address shown in the instructions.